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Authority To Audit "Tribal Records" and "Tribal Fiscal Affairs" of Indian Tribes

B-114868.18-O.M. Published: Nov 23, 1978. Publicly Released: Nov 23, 1978.
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Highlights

GAO commented on whether it had the authority to audit Navajo tribal records and tribal fiscal affairs not necessarily related to federally funded activities. GAO held that it had no statutory jurisdiction to audit tribal records and affairs for a purpose which did not relate to federal funds.

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Audit authorityFederal fundsFinancial recordsFinancial statement auditsIndian landsJurisdictional authorityNative AmericansBudgetsReorganizationEconomic development